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of <h1>Gujarat GST Act 2017 Forms Appellate Authority for Advance Ruling to Hear Appeals on Tax Rulings</h1> The Gujarat Goods and Services Tax Act, 2017, mandates the establishment of the Gujarat Appellate Authority for Advance Ruling through government notification. This authority is responsible for hearing appeals against advance rulings issued by the Advance Ruling Authority. It comprises the Chief Commissioner of central tax, as designated by the Board, and the Commissioner of State tax. The government, based on Council recommendations, may designate an Appellate Authority from another State or Union territory to serve as the Appellate Authority for Gujarat.
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